Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N337115: The tariff classification of infant garments from India
HTS: (1) 6505.00.1515, 7.9%, “Hats and other headgear, knitted or crocheted, or made up from lace felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: hair-nets of any material: other: other: of cotton, flax or both: knitted: of cotton: for babies.” (2) 6111.20.6070, 8.1%, “Babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other.” (3) 6111.20.1000, 19.7%, “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Blouses and shirts, except those imported as parts of sets.” (4) 6111.20.5000, 14.9%, “Babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: trousers, breeches and shorts, except those imported as parts of sets.” (5) 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
Item: (1) A tight-fitting infant’s hat constructed of 100% cotton knit fabric. The hat features a knot at the crown and a self-fabric cuff around the head. (2) A footless stretch suit constructed of 100% cotton knit fabric. It features long sleeves with rib knit cuffs at the wrists and ankles, a zipper closure that extends from the neck to below the mid-thigh and a snap closure on the neckline. (3) A long sleeve V-neck upper body garment constructed of 100% cotton knit fabric. The garment features a front panel that wraps around the front of the torso with two snap closures on the inside and two on the outside with hemmed wrists and hemmed bottom. (4) A pair of slip-on pants constructed of 100% cotton knit fabric and features an elastic waistband and cuffed ankles. (5) A 100% cotton woven, dyed white, oxford fabric bag. The bag is unlined with a drawstring-type closure using a narrow woven fabric (instead of a drawstring) to cinch the bag closed. |
Reason: N/A |
Ruling Date: Jan. 10, 2024 |
N337033: The tariff classification of coated wood boards, siding, and moldings from Vietnam, Cambodia, and Indonesia
HTS: (1), (2), (3), (4) 4418.99.9195, 3.2%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other." (5) 4421.99.9880, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
Item: (1) Quarter-round moldings are solid wood moldings in various lengths. The quarter round has the profile of a quarter-circle, with two sides forming a right angle. The quarter-rounds are made of solid pine wood (specific species not identified) that has been continuously shaped throughout its length with the quarter-circle profile. The moldings have been surface covered with a gesso-like coating. Quarter-round moldings are commonly used in the construction of buildings, typically with flooring. (2) The shoe moldings are similar to the quarter-round moldings in shape, except they are wider. They are also made of continuously shaped, solid pine wood, and are surface-covered with a gesso-like coating. Shoe moldings are also commonly used in the construction of buildings. (3) The S3S are wood boards are merely rectangular and are not dedicated for any purpose by their shaping.(4) A siding board that is shaped with a continuous V-groove along its face and a V-joint (tongue and groove plus V) along its edges. The board is constructed of solid pine wood and is coated with a gesso-like coating. The siding is used as a wall surface in the construction of a building. (5) This siding board is continuously shaped along one edge with a rabbet or step cut and along the other edge with an inverted rabbet cut. The board is constructed of solid pine wood and is coated with a gesso-like coating. The siding is used as a wall surface in the construction of a building. |
Reason: The moldings and siding products are wood products that are dedicated by their shaping for use in the construction of buildings. Heading 4418 provides for builders’ joinery and carpentry, which are recognizable wood articles used in the construction of a building. The shaped wood products are described by the language “builders’ joinery”. Therefore, they are classifiable in heading 4418. |
Ruling Date: Jan. 10, 2024 |
N337372: The tariff classification of a chindi rug from India
HTS: 5702.99.0500, 6.8%, "Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including 'Kelem,' 'Schumacks,' 'Karamanie' and similar hand-woven rugs: Other, not of pile construction, made up: Of other textile materials: Of cotton: Woven, but not made on a power-driven loom." |
Item: (1) A chindi rug, is a handwoven rag rug stated to be made from 100 percent cotton fabrics and yarns. The weft is constructed of light blue, tan, and brown strips of knit fabric. Each color extends from selvedge to selvedge in 15-18 row sections. The warp consists of different colored yarns: light blue, tan, and brown. The varying combinations of colors in the warp and weft create a checked pattern on the surface of the rug. The ends of the rug are hemmed. (2) A chindi rug, is a handwoven rag rug stated to be made from 100 percent cotton fabrics and yarns. The weft is constructed of brown, white, light grey and black colored strips of knit fabric. Each color extends from selvedge to selvedge in 4-13 row sections creating a striped design pattern of varying widths on the surface of the rug. The warp consists of gray yarns. The ends of the rug are hemmed. |
Reason: These rugs are not formed in the same manner as described in the Explanatory Notes to Heading 57.02, Part (7), or 58.05, Part (A) which pertain to “‘Kelem,’ ‘Schumacks,’ ‘Karamanie’ and similar hand woven rugs” classified under subheading 5702.10, HTSUS. These are normal warp and weft rugs in which the weft yarns run from one selvedge to the other. |
Ruling Date: Jan. 11, 2024 |
N337236: The tariff classification of glass bottles from China
HTS: 7013.99.4090, 38%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Valued not over $0.30 each.” |
Item: Four amber-colored glass bottles and a vial with plastic screw-on caps. From the information you provided, you stated the glass bottles are made of soda-lime glass, and the glass vial, and is made of borosilicate glass. They are all packaged in a plastic bag connected to a cardboard hang tag. The glass bottles and vial are sold in retail stores and are reusable. The glass bottles are used to store essential oils and the glass vial is used to store perfume. The bottles and vial are individually valued at less than 30 cents each. |
Reason: The glass bottles and vials are composite goods comprised of different materials that are classifiable in different headings (glass, plastic, and metal). The glass component provides the essential character of these items. |
Ruling Date: Jan. 11, 2024 |
N337202: The country of origin of LCD modules
Country of Origin: Japan |
Item: A thin-film transistor (TFT) flat-panel liquid crystal display (LCD) modules, specifically designed for integration into automotive systems for heads-up displays (HUDs). Its primary functions are signal reception, inclusive of Low Voltage Differential Signaling (LVDS), signal distribution to individual pixels, and image displaying. As per the information provided, at the time of importation, the subject TFT-LCD modules do not have the capabilities to convert a video signal. |
Reason: The dominant component that provides the character of the finished device. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they cannot be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. |
Ruling Date: Jan. 11, 2024 |
N337197: The tariff classification of the “Fluffie Stuffiez Pillow Fight” from China
HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
Items: The “Fluffie Stuffiez Pillow Fight” consists of a polyester plush character, a package of polyester stuffing particles called “fluff,” and a hand-held battery-operated toy vacuum cup. The plush character comes in three styles: a Bunny, Rainbow, and Cat, which are also identified as an assortment. |
Reason: The product is principally designed for the amusement of children ages 4 years and older. |
Ruling Date: Jan. 11, 2024 |
N337397: The tariff classification of a one-step step stool from China
HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
Item: The Bluey Toilet Stool. It is a one-step step stool designed for toddlers to use in the bathroom for potty training and to reach the toilet seat. The blue body is made of BDM Polypropylene plastic, and the top is made of TRP Thermoplastic Elastomer plastic material. The front of the step stool features a cartoon image of two dogs taking a bubble bath. The top of the stool has slip-resistant black dots to provide sure footing. Each side of the stool contains two finger holes. |
Reason: The one-step step stool is not considered an article of tableware and kitchenware of plastics. It is considered as a household article of plastic. |
Ruling Date: Jan. 12, 2024 |
N337312: The tariff classification of Meloxicam Injection in dosage form, from India
HTS: 3004.90.9234, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Analgesics, antipyretics and non-hormonal anti-inflammatory agents: Other.” |
Item: Meloxicam Injection is a nonsteroidal anti-inflammatory drug (NSAID). It is indicated for use in adults for the management of moderate-to-severe pain, alone or in combination with non-NSAID analgesics. |
Reason: N/A |
Ruling Date: Jan. 12, 2024 |
N337227: The tariff classification of Rilpivirine (CAS No. 500287-72-9) in bulk form, from Canada
HTS: 2933.59.3600, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: Other: Drugs: Aromatic or modified aromatic: Anti-infective agents: Other.” |
Item: Rilpivirine is a non-nucleoside reverse transcriptase inhibitor that inhibits the replication of HIV-1. It is an anti-viral indicated for the treatment of HIV infections. |
Reason: N/A |
Ruling Date: Jan. 12, 2024 |
N337207: The tariff classification of aluminum wheel chocks from Qatar
HTS: 7616.99.5190, 2.5%, "other articles of aluminum, other, other, other, other, other, other." |
Item: Aluminum wheel chocks for trucks. The wheel chock is a wedge shaped durable and lightweight device designed to prevent unintended movement when a vehicle is parked. It is made of extruded 6063-T6 aluminum alloy that provides a corrosion-resistant construction. When in use, the chock is designed to grip a tire to prevent rolling. |
Reason: N/A |
Ruling Date: Jan. 12, 2024 |